Courts: Delhi High Court
5,198 articlesIncome Tax
Income Tax
Assessee can not claim waiver from Interest u/s 234B, even if delay in payment is unintentional
Income Tax
Income Tax
TDS u/s.194H on Commission paid on sale of pre-paid & post-paid SIM card
Income Tax
Income Tax
Reference in Article 13(3)(c) of Indo-Canada DTAA is to "any copyright" and it is not a reference to "any right" for purpose of terming a payment as `royalty’
Income Tax
Income Tax
Loss of one industrial undertaking cannot be set off against the profit of another such industrial undertaking for purpose of computing deduction u/s 80-I
Corporate Law
Corporate Law
NSE comes under the purview of RTI : Delhi High Court
Income Tax
Income Tax
Allowability of PF/ESI cpayment made before filing of income Tax Return?
Income Tax
Income Tax
The initial assessment year for the purpose of claiming benefit under section 80-IA of the Act, is the year of commercial production not the year of trail production
Income Tax
Income Tax
The obligation to deduct the TDS u/s 195 (1) arises only when the payment is chargeable to tax
Income Tax
Income Tax
Discount retained by distributors of SIM cards and recharge coupons liable for TDS
Income Tax
Income Tax
Employees PF eligible for extended time limit given in sec 43B
Income Tax
Income Tax
Reassessment – no new material or information – not allowed
Income Tax
Income Tax
Unless there is money borrowed or debt incurred, provisions of TDS u/s. 194A are not attracted
Income Tax
Income Tax
Allowability of deduction u/s 80IA on Interest earned by industrial undertaking on late payment received from customers
Income Tax
Income Tax
